| 000 | 00974nab a2200253 c 4500 | ||
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| 999 |
_c143922 _d143922 |
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| 003 | ES-MaIEF | ||
| 005 | 20210419102632.0 | ||
| 007 | ta | ||
| 008 | 210416t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_959627 _aWlodychak, Steven |
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| 245 |
_aWhy aren't U.S. states subject to international tax treaties? _c by Steven N. J. Wlodychak |
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| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the Switzerland-U.S. tax treaty in considering why states are not included in the international tax treaty system | ||
| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
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| 650 | 4 |
_948184 _aCONVENIOS |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_967756 _aESTADOS UNIDOS |
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| 650 | 4 |
_945694 _aSUIZA |
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| 773 | 0 |
_9164715 _oOP 138-Bis/2021/101/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 10, March 8 2021, p. 1275-1280 |
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| 942 | _cART | ||